The Isle of Man & European Union

Whilst the Isle of Man is not a member or an associate member of the European Union (EU), it does enjoy a special relationship with the EU. This relationship is set out in Protocol 3 to the Act of Accession annexed to the Treaty of Accession 1972, by which the United Kingdom became a member of the EEC. This relationship allows the Isle of Man to enjoy the benefit of the free movement of goods produced in the Island, within the EU, whilst not being subject to directives in respect of fiscal matters, such as the harmonisation of direct taxes.

The Islands relationship with the EU is further enhanced by the agreement it has with the United Kingdom in respect of indirect taxation. Through this Customs Union the Isle of Man is fully integrated into the Single European Market for Customs, Excise and VAT purposes, enabling goods to move freely between the Isle of Man and members of the EU.

You can learn more about our relationship with the EU by following this link: http://www.gov.im/isleofman/